Advanced Accounting / Edition 2

Advanced Accounting / Edition 2

by Debra C. Jeter, Paul Chaney
     
 

ISBN-10: 0471218529

ISBN-13: 9780471218524

Pub. Date: 07/11/2003

Publisher: Wiley

This balanced and remarkably clear text provides comprehensive coverage of the most important topics in advanced accounting. Reflecting the current state of the international accounting landscape, this new edition discusses the upcoming globalization of accounting standards with frequent references to the FASB's new Codification system and with a "compare and contrast…  See more details below

Overview

This balanced and remarkably clear text provides comprehensive coverage of the most important topics in advanced accounting. Reflecting the current state of the international accounting landscape, this new edition discusses the upcoming globalization of accounting standards with frequent references to the FASB's new Codification system and with a "compare and contrast" method for explaining the differences between U.S. GAAP and IFRS. In addition, Advanced Accounting includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, complete equity).

NEW TO THIS EDITION

  • Written with both the student and teacher in mind, including margin icons and labels to distinguish all three methods.
  • International Financial reporting Standa5ds content introduced with each topic where a standard is applicable and highlighted with a new "IFRS" margin icon.
  • New Chapter 11: International Financial reporting Standards, emphasizes the FASB and IASB major joint projects, including revenue recognition, accounting for leases, and financial statement presentation.
  • Updated end-of-chapter material that includes relevant "Business Ethics" questions, Professional Simulation problems, and "In the News" features.

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Product Details

ISBN-13:
9780471218524
Publisher:
Wiley
Publication date:
07/11/2003
Edition description:
Older Edition
Pages:
992
Product dimensions:
8.15(w) x 10.45(h) x 1.67(d)

Related Subjects

Table of Contents

IAccounting for Mergers and Acquisitions
1Introduction to Business Combinations1
2Accounting for Business Combinations31
3Consolidated Financial Statements - Date of Acquisition72
4Consolidated Financial Statements after Acquisition116
5Allocation and Depreciation of Differences between Cost and Book Values195
6Elimination of Unrealized Profit on Intercompany Sales of Inventory273
7Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment331
8Changes in Ownership Interest387
9Intercompany Bond Holdings and Miscellaneous Topics - Consolidated Financial Statements423
10Insolvency - Liquidation and Reorganization483
IIAccounting in the International Marketplace
11International Accounting and the Global Economy519
12Accounting for Foreign Currency Transactions and Hedging Foreign Exchange Risk563
13Translation of Financial Statements of Foreign Affiliates613
14Reporting for Segments and for Interim Financial Periods659
IIIPartnership Accounting
15Partnerships: Formation, Operation, and Ownership Changes691
16Partnership Liquidation740
IVFund and Nonprofit Accounting
17Introduction to Fund Accounting771
18Introduction to Accounting for State and Local Governmental Units815
19Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and other Health Care Organizations891
Glossary938
App.: Tables of Amounts and Present Values947
Index953

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